Description
Book SynopsisAdvances in Taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal approaches to address the problems and issues associated with taxation. Volume 22 of Advances in Taxation continues this approach to taxation, looking at issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.
Table of ContentsThe Effect of Federal-State Conformity on Taxpayer Decisions. Does College Savings Plan Performance Matter?. The Effects of Jointly Provided Tax Services and Auditor Size on Restatements. Inherent Outcome-Favorable Biases and Mitigating Effects of Principles-Based Standards: A Study of Accounting Students’ Tax Decisions. The Effect of Detection Risk on Uncertain Tax Position Reporting: Experimental Evidence. Copyright page. ADVANCES IN TAXATION. ADVANCES IN TAXATION. ADVANCES IN TAXATION. EDITORIAL BOARD. Introduction. List of Contributors. Procedural Justice for All: a Taxpayer Rights Analysis of Irs Earned Income Credit Compliance Strategy.
